Specified Employees Under Section 409A | Practical Law

Specified Employees Under Section 409A | Practical Law

A Practice Note providing an overview of the methods for determining specified employees under Section 409A of the Internal Revenue Code. Payments of nonqualified deferred compensation to specified employees in connection with their separation from service are generally subject to a six-month payment delay under Section 409A.

Specified Employees Under Section 409A

Practical Law Practice Note 7-501-1330 (Approx. 13 pages)

Specified Employees Under Section 409A

by Durward J. "Jim" Gehring, Seyfarth Shaw LLP, with Practical Law Employee Benefits & Executive Compensation
MaintainedUSA (National/Federal)
A Practice Note providing an overview of the methods for determining specified employees under Section 409A of the Internal Revenue Code. Payments of nonqualified deferred compensation to specified employees in connection with their separation from service are generally subject to a six-month payment delay under Section 409A.